注册管理会计师（CMA）/注册财务管理师（CFM）课程内容
PART 1: Business Analysis
1. Microeconomics
1.1 Demand
1.2 Supply
1.3 Market Equilibrium and Pricing
1.4 Production and the Costs of Economics Resources
1.5 Market Structure
1.6 Antitrust
2. Macroeconomic
2.1 GDP and Business Cycles
2.2 Keynesian (Fiscal) Economics
2.3 Money and the Economy
2.4 Unemployment, Inflation, Government, and Economic Growth
3. International Business Environment
3.1 Advantages of Trade
3.2 Trade Barriers
3.3 Foreign Currency Rates and Markets
3.4 Balance of Payment
3.5 International Institutions and Agreements
4. Risk Assessment and Internal Control
4.1 Control Environment
Elements of Control environment
Board of directors
Audit committee
4.2 Control procedures
Management control objectives
Safeguarding assets
Reconciliation of recorded accountability with assets
Compensating controls
Audit risk control
Fraud
4.3 Foreign corrupt practices act
4.4 System controls
Classification of controls
Organizational and operating controls
Program development and documentation controls
Hardware controls
Access controls
Application controls
Auditing
Internet security
Malicious software
Network attacks
Intrusion detection systems(IDS)
5. Internal Auditing
5.1 Nature of internal auditing
Internal audit function
Independence and objectivity
5.2 Scope of internal auditing services
Consulting services
Process engagement
Program-results engagements
Due diligence engagement
Environment auditing
Quality engagements
Information security
Assessing and reporting on control processes
Control self-assessment
Regulatory compliance programs
Coordination of internal and external audits
Privacy engagement
Third parties
Contract engagements
5.3 Detection and prevention of fraud
Deterrence
Investigation
Reporting
Detection
5.4 Operational auditing
5.5 Internal audit reports
5.6 Flowcharting
6. Decision Making Under Uncertainty
6.1 Probability
6.2 Expected Value
7. Linear Programming（线性规划）
8. Other Quantitative Methods
8.1 Network analysis (project scheduling)
Gantt charts or bar charts
Program evaluation and review technique (PERT)
Critical path methods
8.2 Forecasting
Correlation analysis(相关性分析)
Regression (least squares ) analysis(最小二乘数法)
Exponential smoothing(指数平滑)
Learning curves
8.3 Simulation and sensitivity analysis
9. The Accounting Standard-Setting Environment
9.1 External financial statement: users and their needs
9.2 Basic financial statements
9.3 Development of accounting standards
9.4 Limitations of financial statement information
9.5 Audit reports
10. Financial Statement Analysis
10.1 Ratio analysis
10.2 Limitation of ratio analysis
10.3 Comparative analysis
10.4 Effects of changing price levels |
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